The Tax Code of the Republic of Azerbaijan

Article 24. Responsibilities of State Tax Authorities
24.0. State tax authorities shall:
24.0.1. ensure that taxes are correctly calculated and paid in full and on time, to follow completely the tax legislation;
24.0.2. to follow and observe the statutory rights of taxpayers;
24.0.2-1. after elimination of reasons that led to a temporary restriction of the right of the physical person or the head of the executive body of the legal person, being the taxpayer, to leave the country, immediately to take decision for the removal of this restriction;
24.0.3. to provide the taxpayers with free information either via mass media or individually on tax legislation and amendments to it, to explain the procedure for fulfillment of report applications, to give explanations on calculation and payment of taxes, to explain to taxpayers their rights and responsibilities;
24.0.4. to keep the record of calculated and paid taxes and provide the information to relevant state executive authorities;
24.0.5. collect, analyze and assess information on the violation of tax legislation, and take measures and, if necessary, submit proposals to appropriate state bodies, for eliminating causes and circumstances contributing to tax violation;
24.0.5-1. when receiving the information on taxpayers evading taxes and tax law violations from the persons, to investigate the facts indicated in application during the next operative tax control or regular site inspection at such taxpayer and at the end of the tax control to inform applicants of the results;
24.0.6. register taxpayers, their affiliates, representations, or other subdivisions (objects), as well as cash registers;
24.0.7. perform state registration and maintain state register of commercial legal entities and provide to relevant executive authorities the related information (except for the data on the founders (participants) of legal entities and their shares in the share capital) within procedures and terms stipulated under legislation.
24.0.8. in accordance with provisions of this Code and legislation, preserve the confidentiality of information concerning taxpayers, including the tax and commercial confidentiality;
24.0.9. to provide taxpayers with acts on the results of tax inspections, and, in cases established by legislation, copies of decisions of tax authorities;
24.0.10. to take measures established by legislation on crediting or return of overpaid amounts to the taxpayer, as well as return of taxes, financial sanctions, interests and administrative penalties erroneously levied from the taxpayers;
24.0.11. to control the activities of subordinate tax authorities;
24.0.12. to hold other responsibilities established by this Code, other legislative acts of the Republic of Azerbaijan in accordance with objectives of tax authorities.